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TREAS/IRS | RIN: 1545-BL87 | Publication ID: Fall 2016 |
Title: Treatment of Certain Property Transfers to Foreign Corporations | |
Abstract:
The final regulations will provide guidance under section 367 of the Internal Revenue Code (Code) addressing the transfer of property to certain foreign corporations. Final regulations under section 482 will also provide guidance clarifying the coordination of the arm's-length standard and the best method rule with other provisions of the code. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 0367 26 U.S.C. 0482 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-139483-13 Drafting attorneys: Ryan A. Bowen (202) 317-6937. Reviewing attorney: Robert Williams Jr. (202) 317-6937. Treasury attorneys: Brenda Zent (202) 622-6894 and Brian Jenn (202) 622-5967 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BM72 | |
Agency Contact: Ryan Bowen Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6937 Fax:202 317-4922 Email: ryan.bowen@irscounsel.treas.gov Robert B. Williams Jr. Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4567, Washington, DC 20224 Phone:202 317-6937 Fax:202 317-4922 Email: robert.williams@irscounsel.treas.gov |